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TMI Blog2018 (11) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... additional features and optioned for measuring the quantity of dredged item for an incremental price. Respondents placed an order for Cutter Suction Dredger including double walled dredge pump, dredge automation systems, air conditioning and production measuring equipment. On receipt of such Dredger with all the equipments, bill of entry was claimed, claiming the classification under 8905 1000 of Customs Tariff Act, seeking benefit of Notification No. 21/2002-Cus, dated 01.03.2002 from payment of duty. The said notification exempts Dredger as a whole. Revenue authorities after conducting first check examination, directed the appellant to file a Bill of Entry for production measuring equipments separately under tariff heading 90.31 and deni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the chapter notes. IT is his submission that the items which is covered under 8905 1000 is only Dredgers and not the dredging system if the production measuring equipment is fitted on the Dredger, it is nothing but dredging system and not a dredger. It is also his submission that there is no mention in the notification regarding parts and accessories such as optional equipments to hold that the production measuring equipment is eligible for exemption under Sl.No.353A of notification No. 21/2002. He submits that the impugned order be set aside. 4. Ld. Counsel appearing for the respondent draws our attention to the examination report of Officers. He submits that it is specifically mentioned in the report that production meter is suppli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is customized for use as integral part of this type of dredgers. Hence, by its physical integration and also by its usage in the dredging operation, it is an integral part of the dredger." 6. It can be seen from the above reproduced examination report that the production meter is so integrated with the dredging equipment that it cannot be dismantled and is used for as an integral part of the dredger imported. We find that the first appellate authority was correct in holding that production measuring equipment is part and parcel of the dredger and cannot be classified separately under chapter heading 90.31. The findings of the first appellate authority on this point are very relevant which we concurred with and reproduced. "From the materi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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